Mexico announces fiscal reforms and simplified procedures for MSMEs

RESICO tax simplification SMEs IVA ISR

The Mexican federal government has announced a series of fiscal and administrative reforms for the 2027 Economic Package aimed at supporting micro, small, and medium-sized enterprises (MSMEs). These measures, presented by President Claudia Sheinbaum, involve coordination between the Tax Administration Service (SAT), the Mexican Social Security Institute (IMSS), the Ministry of Labor, and Nacional Financiera (NAFIN).

Key fiscal proposals include expanding the income limits for the Simplified Trust Regime (RESICO). For individuals, the limit would increase from 3.5 to 5 million pesos, while for companies, it would rise from 35 to 50 million pesos. Additionally, the government proposes a simplified VAT (IVA) scheme where eligible businesses could opt for a direct 7 percent effective rate. For the primary sector, ISR-exempt income would increase from 900,000 to 1 million pesos. Other tax benefits include the option for quarterly ISR payments and doubled asset depreciation rates for certain companies.

Administrative simplifications include digitalizing IMSS registrations, reducing the required information fields from 80 to 14, and integrating ISR and social security payments into a single portal. The Ministry of Labor also plans to reduce bureaucratic hurdles for worker registration. NAFIN will offer various credit modalities to support business growth and equipment upgrades.

Entities

Antonio Martínez · Antonio Martínez Dagnino · BBVA · Claudia Sheinbaum · Claudia Sheinbaum Pardo · Gustavo Leal Cueva · Instituto Mexicano del Seguro Social · Mexican government · Mexico · Nacional Financiera · SAT · Secretaría del Trabajo y Previsión Social

Claims

What the coverage asserts, and how many sources carry each claim.

[● 2 SOURCES] The proposal suggests limiting corporate deductions to approximately 96.67 percent of total income. lucesdelsiglo.com
[DISPUTED] Under the 2027 Budget proposal, companies may be required to pay income tax on at least 3.3 percent of their sales regardless of profitability. lucesdelsiglo.com
[● 2 SOURCES] Applying the 30 percent ISR rate to the required 3.3 percent profit margin results in an effective minimum tax of approximately 1 percent of total income. lucesdelsiglo.com
[● 3 SOURCES] The Mexican government intends to use these modifications to combat tax evasion and the use of fraudulent invoices. diario.mx · elvalle.com.mx
[○ 1 SOURCE] BBVA warns that limits on corporate income tax (ISR) deductions could inhibit private investment.
[○ 1 SOURCE] The 2027 Budget proposal suggests limiting corporate deductions to approximately 96.67 percent of total income.
[● 11 SOURCES] The proposal includes doubling the depreciation rate for assets for companies with income between 35 and 50 million pesos. laportada.mx · www.acierta.mx · tribunanoticias.mx · oronoticiaspuebla.com · fuentesfidedignas.com.mx · +5 more
[● 14 SOURCES] Companies could pay ISR quarterly instead of monthly. www.diarioevolucion.com.mx · fuentesfidedignas.com.mx · revistafortuna.com.mx · tribunanoticias.mx · lanigua.com.mx · +8 more
[● 21 SOURCES] The SAT proposes a simplified IVA scheme for small businesses. www.diarioevolucion.com.mx · laportada.mx · tiempodigital.mx · www.acierta.mx · elportal.mx · +13 more
[● 14 SOURCES] The income limit for individuals in RESICO would increase from 3.5 to 5 million pesos. www.diarioevolucion.com.mx · fuentesfidedignas.com.mx · revistafortuna.com.mx · tribunanoticias.mx · lanigua.com.mx · +8 more
[● 12 SOURCES] The income limit for companies in RESICO would increase from 35 to 50 million pesos. fuentesfidedignas.com.mx · revistafortuna.com.mx · tribunanoticias.mx · lanigua.com.mx · oronoticiaspuebla.com · +6 more
[● 19 SOURCES] Small businesses could opt for a direct 7 percent IVA rate. www.diarioevolucion.com.mx · laportada.mx · www.acierta.mx · elportal.mx · fuentesfidedignas.com.mx · +13 more